Graduate School of Law
- Direction
- Prof. María Luisa González-Cuellar, Prof. Enrique Ortiz Calle
- Language
- Spanish
- Attendance
- On-campus
- Credits
- 60
- Campus
- Madrid - Puerta de Toledo
- Applications
-
Closed
☛ Places available: 40
Double Degree: Closed
- Departments
- Public State Law Department
CONTACT
Click here and make your query
APPLICATION FOR ADMISSION
If you do not remember your password you can access our application to create a new one.
- Inicio
The Master in Taxation (Máster en Tributación) offered by Carlos III University in Madrid consists on a specialized course on tax advising that undergraduates on law, economics, management and accounting may undertake, a training that combines the technical analysis of the main Spanish taxes and enforcement procedures with a practical vision of their impact on the functioning of the enterprises and the market, i.e. the economic reality over which taxes cause an influence.
To provide the students with the skills required to become an integral tax adviser, the syllabus is based on a systematic analysis of the main taxes of the Spanish system. An analysis that pays special attention to some specific aspects of taxes on individuals -expats, payments in kind, estate planning et cetera- and businesses -transfer pricing, the consolidation regime, business restructurings and so on-, as well as sectorial taxation.
Besides, on the basis of previously acquired knowledge, a deeper analysis on the taxation of entities and financial transactions, the real estate sector, non-profit entities or taxation of energy and communications is performed.
- CURRICULUM
- CURRICULUM
Formative Complements * Subjects ECTS TYPE Language Basic Accounting 3 FC Advanced Accounting 3 FC Basic aspects of tax law and commercial law 3 FC Year 1 - Semester 1
PERSONAL INCOME TAX Subjects ECTS TYPE Language Personal Income Tax.: Remuneration to senior management staff. Expatriates and Expatriates. Treatment of income in kind 6 C CORPORATE INCOME TAX Subjects ECTS TYPE Language Corporate income tax I: Special reference to related-party transactions and transfer pricing. Measures to avoid double taxation 6 C CONSUMPTION TAXES Subjects ECTS TYPE Language Taxation of operations in the VAT system 6 C PROPERTY TAXATION Subjects ECTS TYPE Language Property taxes and tax planning on real estate and other assets 3 C STATE AND LOCAL TAXES Subjects ECTS TYPE Language State and local taxes 2 C Year 1 - Semester 2
CORPORATE INCOME TAX Subjects ECTS TYPE Language Corporate Income Tax II: Taxation of corporate groups , UTE and AIE. Taxation of business restructuring operations 2 C CONSUMPTION TAXES Subjects ECTS TYPE Language VAT special regimes and Special Taxes 2 C TAXATION OF FOREIGN TRADE Subjects ECTS TYPE Language Taxation of foreign trade: intra-Community and import transactions in VAT and excise duties. Customs taxation 2 C TAXATION OF HIGHLY REGULATED SECTORS Subjects ECTS TYPE Language Taxation of highly regulated sectors: financial undertakings, real estate undertakings, non-profit organizations, energy and communications 3 C INTERNATIONAL TAXATION Subjects ECTS TYPE Language Non-resident Income Tax 2 C Double Tax Conventions. European Union Tax Law: fundamental freedoms and State Aid. Exchange of Information mechanisms 4 C International tax planning. Comparative tax law (US, UK, BRICS) 2 C INTERNSHIPS Subjects ECTS TYPE Language Internships 6 C vacio END OF LLM PROJECT Subjects ECTS TYPE Language End of LLM project 6 C vacio * Formative Complements: students must complete a series of basic training at the start of the LLM, the content of which will depend on their undergraduate studies: either Law or equivalent studies, or Management (ADE) or equivalent studies. Check the requirements for access to the master's degree.
C) Compulsory: 54 ECTS
E) Elective: 0 ECTS
End of LLM project: 6 ECTS
course Programs
- QUALITY
GENERAL COURSE INFORMATION
☛ First year offered: 2018
PROGRAMME’S QUALITY ASSURANCE
The Academic Committee of the Master’s programme complies with the SGIC-UC3M and it is responsible for the follow-up, analysis, review, assessment and quality of the program, it contributes with proposals to improve the program and produces the “Memoria Académica de Titulación” (Programme Report).
FACULTY AND COURSE PLAN
Graduate Profile and Competences
- CURRICULUM
- FACULTY
UC3M FACULTY
- BAEZ MORENO, ANDRÉS
Department of Public State Law
Associate Professor
PhD
- GONZÁLEZ CUÉLLAR SERRANO, MARIA LUISA
Department of Public State Law
Full Professor
PhD
Brief CV
- NAVARRO IBARROLA, AITOR
Department of Public State Law
Assistant Professor (on leave)
Senior Research Fellow, Max Planck Institute for Tax Law and Public Finance
PhD
Brief CV
- ORTIZ CALLE, ENRIQUE
Department of Public State Law
Full Professor
PhD
Brief CV
- RAMOS MUÑOZ, DAVID
Department of Private Law
Associate Professor
PhD
Brief CV
- RUIZ ALMENDRAL, VIOLETA
Department of Public State Law
Associate Professor
PhD
Brief CV
- TAPIA TORRES, MIKEL
Business Administration Department
Full Professor
PhD
Brief CV
- ZORNOZA PÉREZ, JUAN
Department of Public State Law
Full Professor
PhD
Brief CV
EXTERNAL FACULTY
- ALMUDÍ CID, JOSÉ MANUEL
Associate Professor of Financial and Taxation Law
UCM
- ALONSO FERNÁNDEZ, MIGUEL
Auditor
BANCO DE ESPAÑA
- ÁLVAREZ YUSTE, GONZALO
Partner
KPMG
- BAZ, MIGUEL
Partner
DLA PIPER
- BENÉITEZ REGIL, PAULA
Partner
CUATRECASAS
- BOUZAS FERNÁNDEZ, MANUEL ÁNGEL
Partner
PRICEWATERHOUSECOOPERS
- BRAUNER, YARIV
Professor of Tax Law
UNIVERSITY OF FLORIDA
- BUDOVA, DARYA
Main partner
URÍA MENENDEZ
- CALLE BESCÓS, JAVIER
Senior tax associate
CUATRECASAS
- CARREÑO, FLORENTINO
Partner
CUATRECASAS
- CARRO MARTÍN, JOSÉ MANUEL
Lawyer
KPMG
- CONSTANTE QUINTANILLA, MARIA DEL CARMEN
Partner
EY
- CREMADES LEGUINA, FRANCISCO
Director
PRICEWATERHOUSECOOPERS
- CREMADES SCHULZ, MIGUEL
Partner
URÍA MENENDEZ
- CRUZ AMORÓS, MIGUEL
Of counsel
PRICEWATERHOUSECOOPERS
- CUADRADO FERNÁNDEZ, Mª CRISTINA
Partner
KPMG
- DE LA CUEVA, ALVARO
Partner
GARRIGUES
- DELGADO PACHECO, ABELARDO
Partner
GARRIGUES
- DÍAZ CORRAL, MANUEL
Director
BBVA
- GARBARINO, CARLO
Professor of Financial Law
UNIVERSIDAD BOCCONI
- GARCÍA LLANEZA, RAFAEL
Partner
URÍA MENÉNDEZ
- GARCÍA PITA, JAVIER
Partner
LINKLATERS
- GARCIA PRIETO, CRISTINA
Manager
EY
- GARICANO, JUAN
Counsel
HOGAN LOVELLS
- GAZULLA ASCOZ, JAVIER
Partner
HOGAN LOVELLS
- GONZÁLEZ, LUIS ANTONIO
Partner
PRICEWATERHOUSECOOPERS
- JIMÉNEZ JIMÉNEZ, CLARA
Partner
PÉREZ-LLORCA
- JIMÉNEZ-VALLADOLID, DOMINGO
Professor of Financial and Taxation Law
UAM
- KEUSSES, BRUNO
Associate
BAKER & MCKENZIE
- LIMONGE GARZANDO, VICENTE
Main partner
DELOITTE
- LÓPEZ GONZÁLEZ-SECO, MARIA TERESA
Main partner
DELOITTE
- LÓPEZ TELLO, JESÚS
Partner
URÍA MENÉNDEZ
- LÓPEZ HERNÁNDEZ, LUISA
Partner
LAFFER LawyerS
- LÓPEZ MAGALLÓN, LUISA
Audit Director
DELOITTE
- MARÍN BENÍTEZ, GLORIA
Partner
URÍA MENÉNDEZ
- MARÍN-BARNUEVO FABO, DIEGO
Full Professor of Financial and Taxation Law
UAM
- MARÍN MONZÓN, MANUELA
Partner
CUATRECASAS
- MARTÍNEZ LAGUNA, FÉLIX DANIEL
PhD Assistant
UNIVERSIDAD AUTÓNOMA DE MARID
- MARTÍNEZ SÁNCHEZ, CÉSAR
PhD Hired Professor
UAM
- MATAS ESPEJO, JOSÉ
Director
KPMG
- MECA, ALEJANDRO
Partner
LINKLATERS
- MILLÁN, LUCÍA
CUATRECASAS
- MONTEJO, IGOR
Senior Partner
HOGAN LOVELLS
- MONTES MORAZA, LUCÍA
Partner
LINKLATERS
- MORALES, TERESA
Partner
URÍA MENÉNDEZ
- NOGUEIRA, JOÄO
Adjunct to the Academic Chairman
INTERNATIONAL BUREAU OF FISCAL DOCUMENTATION (IBFD)
- PALAO BASTARDÉS, BELÉN
Partner Director
BLN PALAO LawyerS
- RECIO RUEDA, JAVIER
Senior partner
DELOITTE LEGAL
- REDA, ÁFRICA
Freelance lawyer
- RETAMAR GÓMEZ, ELENA
Partner
PROXIMITY LawyerS
- RODRÍGUEZ, CARLOS
Partner
DLA PIPER
- RODRÍGUEZ CASTRO, DAVID
Main partner
DELOITTE LEGAL
- RODRÍGUEZ CORREA, JAIME
Counsel
DELOITTE LEGAL
- SÁNCHEZ-AGESTA, JAVIER
Senior partner
DELOITTE
- SÁNCHEZ LÓPEZ, ANDRÉS
Partner
CUATRECASAS
- SÁNCHEZ MANCEBO, JOSE LUIS
Tax advisor
GARRIDO LawyerS
- SANTANDER, ALFONSO
Senior manager
PRICEWATERHOUSECOOPERS
- SCHOUERI, LUIS EDUARDO
Full Professor of Taxation Law
UNIVERSIDAD DE SAO PAULO
- TELLO BELLOSILLO, JAVIER
State Tax Inspector (excess)
State Comptroller and Auditor (excess)
- VEGA BORREGO, FÉLIX
Associate Professor
UAM
IN COLLABORATION WITH
- ALONSO GIL, MIGUEL
Member of the Municipal Administrative Economic Court of Móstoles
AYUNTAMIENTO DE MÓSTOLES
- ENTRENA, BLANCA
Head of National Office of International Taxation
TAX AGENCY
- FERNÁNDEZ CARAMAZANA, EDUARDO
State Tax Inspector
TAX AGENCY
- GÓMEZ-MOURELO, CARIDAD
Head of the Central Coordination Unit on crimes against the Public Treasury
TAX AGENCY
- LÓPEZ RIBAS, SILVIA
State Tax Inspector
TAX AGENCY
- MOLES MOLES, CARMEN
State Tax Inspector
TAX AGENCY
- MORENO FERNÁNDEZ, JUAN IGNACIO
Counsel
TRIBUNAL CONSTITUCIONAL
- RUBIO CUADRADO, FELIPE
State Tax Inspector
TAX AGENCY
- VÁZQUEZ MORENO, MARÍA
State Tax Inspector
TAX AGENCY
- BAEZ MORENO, ANDRÉS
- ADMISSION
- ADMISSION
Application
The request is made electronically through our application. Before starting the admission process, please, read the following information:
REQUIREMENTS
Admission to the LLM in Taxation will be conducted by the Academic committee, based on the guidance of the management board. It is highly recommended to comply with the following profile (see also the admission criteria chart, presented below):
- Spanish or foreign graduates that comply with the requisites posed in the Royal Decree 822/2021 of 28 September 2021, graduated in a Law or Social Sciences degree, i.e. Law, Management, Economics, Finance and Accounting or similar. Eventually, graduates on other fields of knowledge that could be able to prove an adequate level of expertise in finance, accounting and the Spanish legal system. The latter will be examined thoroughly on an individual basis during the admission process.
FORMATIVE COMPLEMENTS
Students must compulsorily complete 6 ECTS on basic training at the start of the LLM, the content of which will depend on their undergraduate studies:
☛ Law graduates, double degree graduates with Law, and equivalent studies:
- Basic accounting (3 ECTS)
- Advanced accounting (3 ECTS)
☛ Graduates in Management (ADE), Economics, Finances and Accounting, and equivalent studies:
- Basic aspects of tax law and commercial law (3 ECTS)
- Advanced accounting (3 ECTS)
These complements will be made during the two weeks prior to the beginning of the course. The dates and schedules of the Formative Complements can be consulted here.
ADMISSION CRITERIA
Once the request for admission deadline is reached, a 10 point score will be calculated in accordance with the following criteria:
ADMISSION CRITERIA WEIGHT Degree marks The average mark of the applicant will be adopted as a point of departure (out of 10). If the applicant completed a double degree, a +1 point will be added. English language skills +1 point will be granted to those students that demonstrate an "advance" or "proficiency" level in English (C1 level or above). Expertise / experience +1 point will be granted to those applicants proving professional experience in the area of tax law (including internships of a duration of 6 months or more), and those that completed specialized courses on tax or accounting law. Involvement in moots +1 point will be granted to applicants that participated in law "moots", i.e. mock trial competitions. Other merits a maximum of +1,5 points will be granted to those proving previous experience in preparation for public servant tests (oposiciones) and/or high motivation. Language requirements
Check the general language requirements required to study a Master’s at UC3M, depending on whether it is in Spanish, English or bilingual.
students with foreign university degrees
Once admitted to the Master’s, students with university degrees issued by a higher education institution belonging to an educational system outside the EHEA, must provide, for enrolment, the diploma, legalized by diplomatic procedures or by means of The Hague Apostille. They must also submit the transcript of records, with the grade point average, duly legalized.
More information about Legalization of Foreign Documents.
If needed, documents must be accompanied by an official sworn translation into Spanish.
- Spanish or foreign graduates that comply with the requisites posed in the Royal Decree 822/2021 of 28 September 2021, graduated in a Law or Social Sciences degree, i.e. Law, Management, Economics, Finance and Accounting or similar. Eventually, graduates on other fields of knowledge that could be able to prove an adequate level of expertise in finance, accounting and the Spanish legal system. The latter will be examined thoroughly on an individual basis during the admission process.
- ENROLLMENT
TUITION FEES*
Reservation fee: €600
- it will be paid once the student receives notification of admission to the master’s, and deducted from the first tuition payment
- the reservation fee will only be refunded if the master program is cancelled
60 ECTS in the first academic year:
- EU students: €6.600 (€110/ECTS credit)
- Non EU students: €9.900 (€165/ECTS credit)
COMPLEMENTARY TRAINING6 ECTS:
- EU students: €660 (€110/ECTS)
- Non EU students: €990 (€165/ECTS)
NOTE: The enrolment fees do not include the cost of issuing the master’s degree certificate.
_______
* Current fees for the 24/25 academic year, pending approval by the Community of Madrid for the 25/26 academic year.
Additional information
- You may enrol on the master’s degree after completing the admission process and receiving formal confirmation of your acceptance.
- When performing the enrolment you can choose between Full-time enrolment or Part-time enrolment.
- The email address provided upon enrolment will be used for formal communications; students are therefore kindly requested to check their mail regularly.
- Pursuant to the regulations of the Universidad Carlos III de Madrid, a student failing to pay any part of the fees will not be admitted and the enrolment process will be terminated. In cases of cancellation of enrolment due to non-payment, the University may demand the payment of the pending amounts for enrolment in previous academic courses as a prior condition of enrolment.
No diploma or certificate will be issued if a student has any outstanding payments.
- ADMISSION
- SCHOLARSHIPS
General information on scholarships
For more information on specific scholarships of interest awarded by UC3M and by other agencies or organisations.
- PRACTICAL INFORMATION
PROGRAM COURSE SCHEDULE
_______
FORMATIVE COMPLEMENTS
📌 Formative Complements for the 2024/25 academic year will be taught ON-CAMPUS. They will begin in September and the dates and schedules are as follows:
- Basic aspects of tax law and commercial law: 2/09-6/09 | 16:00-21:00 h
- Basic accounting: 2/09-6/09 | 16:00-21:00 h
- Advanced accounting: from 9/09 with the rest of the subjects of the master's program
- DOUBLE DEGREE
DOUBLE DEGREE WITH MASTER IN Legal Practice and Representation
The UC3M offers you the possibility of taking the Master's Degree in Taxation and the Master's Degree in Legal Practice and Representation together, which will put you in the best conditions to pass the professional aptitude assessment tests for the practice of law. You can choose between its two editions, March or September:
- Double Master's Degree in Legal Practice and Representation (September Edition) and Taxation Closed
- Double Master's Degree in Taxation and Legal Practice and Representation (March Edition) Closed
Classes for the Master's program in Taxation begin in September and classes for the Master's program in Legal Practice and Representation begin in March.